Mills

Mills, A 'mill' is a building where goods are subjected to treatment or processing of some sort and where machinery is used for that purpose. The mere fact that the looms worked by power are used in a building the essential characterists of 'mills' are not satisfied and if any cloth is manufactured on those looms would not be cloth manufactured by mills within the meaning of the notification. Sales Tax Commissioner v. Ladha Singh Mal Singh, AIR 1971 SC 2221 (2222): (1971) 2 SCC 407.